STATE TAX RATES ON BEER |
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EXCISETAX RATES ($ per gallon) |
GENERALSALES TAX APPLIES | OTHER TAXES | ||
Alaska | 1.07 | n.a. | ||
Hawaii | 0.93 | Yes | $0.54/gallon draft beer | |
Minnesota (proposed) | 0.90 | — | under 3.2% – $0.077/gallon, 9% sales tax | |
South Carolina | 0.77 | Yes | ||
Washington (1) | 0.76 | Yes | ||
North Carolina | 0.6171 | Yes | ||
Alabama | $0.53 | Yes | $0.52/gallon local tax statewide | |
Florida | 0.48 | Yes | ||
Mississippi | 0.4268 | Yes | ||
Utah | 0.41 | Yes | over 3.2% – sold through state store | |
New Mexico | 0.41 | Yes | ||
Oklahoma | 0.40 | Yes | under 3.2% – $0.36/gallon; 13.5% on-premise | |
Maine | 0.35 | Yes | 7% on-premise saales tax | |
Georgia | 0.32 | Yes | $0.53/gallon local tax | |
Louisiana | 0.32 | Yes | $0.048/gallon local tax | |
Nebraska | 0.31 | Yes | ||
New Hampshire | 0.30 | n.a. | ||
South Dakota | 0.27 | Yes | ||
Vermont | 0.265 | Yes | more than 6% alcohol – $0.55; 10% on-premise sales tax | |
Virginia | 0.26 | Yes | ||
Connecticut | 0.24 | Yes | ||
Arkansas | 0.23 | Yes | 3% off- 10% on-premise tax | |
Illinois | 0.231 | Yes | $0.29/gallon in Chicago and $0.06/gallon in Cook County | |
Michigan | 0.20 | Yes | ||
California | 0.20 | Yes | ||
Texas | 0.20 | Yes | 14% on-premise and $0.05/drink on airline sales | |
U.S. Median | $0.350 | |||
Iowa | 0.19 | Yes | ||
Kansas | 0.18 | — | over 3.2% – {8% off- and 10% on-premise}, under 3.2% – 4.23% sales tax | |
Ohio | 0.18 | Yes | ||
West Virginia | 0.18 | Yes | ||
Arizona | 0.16 | Yes | ||
Nevada | 0.16 | Yes | ||
North Dakota | 0.16 | — | 7% state sales tax, bulk beer $0.08/gal. | |
Delaware | 0.16 | n.a. | ||
Idaho | 0.15 | Yes | over 4% – $0.45/gallon | |
Minnesota (current) |
0.15 | — | under 3.2% – $0.077/gallon, 9% sales tax | |
New York | 0.14 | Yes | additional $0.12/gallon in New York City | |
Montana | 0.14 | n.a. | ||
Tennessee | 0.14 | Yes | 17% wholesale tax | |
New Jersey | 0.12 | Yes | ||
Indiana | 0.115 | Yes | ||
Massachusetts | 0.11 | 0.57% on private club sales | ||
Rhode Island | 0.10 | Yes | $0.04/case wholesale tax | |
Maryland | 0.09 | — | 9% sales tax; $0.2333/gallon in Garrett County | |
Dist. of Columbia | 0.09 | Yes | 9% off- and on-premise sales tax | |
Oregon | 0.08 | n.a. | ||
Kentucky | 0.08 | Yes | 11% wholesale tax; * general sales tax applies to on-premise sales only | |
Colorado | 0.08 | Yes | ||
Pennsylvania | 0.08 | Yes | ||
Wisconsin | 0.06 | Yes | ||
Missouri | 0.06 | Yes | ||
Wyoming | 0.02 | Yes | ||
U.S. Median
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$0.350
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Source: Federation of Tax Administrators http://www.taxadmin.org (January 1, 2013) | ||||
Note: n.a. = not applicable. These 5 states do not have a general sales tax. | ||||
(1) An additional $15.50/barrel tax will expire on 6/30/2013, reducing the tax rate to 0.26/gallon. |